https://www.taxtmi.com/caselaws?id=20464 An appeal entertained by the Appellate Assistant Commissioner despite being incompetent under section 31 was nevertheless an order passed in purported appellate jurisdiction. The penalty had arisen from non-payment of admitted tax, and although the first appeal itself was not maintainable, the authority cancelled the penalty. The Revenue was therefore entitled to challenge that order before the Appellate Tribunal. The Tribunal was right that the first appeal was incompetent, but it erred in holding that the second appeal was not maintainable; the Revenue's appeal could proceed and had to be dealt with on that basis. en-us Wed, 16 Jun 1993 00:00:00 +0530 Sat, 14 Nov 2009 11:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20464 An appeal entertained by the Appellate Assistant Commissioner despite being incompetent under section 31 was nevertheless an order passed in purported appellate jurisdiction. The penalty had arisen from non-payment of admitted tax, and although the first appeal itself was not maintainable, the authority cancelled the penalty. The Revenue was therefore entitled to challenge that order before the Appellate Tribunal. The Tribunal was right that the first appeal was incompetent, but it erred in holding that the second appeal was not maintainable; the Revenue's appeal could proceed and had to be dealt with on that basis. Case-Laws Income Tax Wed, 16 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20464